ITAT Bangalore Quashes U/s 143(3) Assessment for Want of U/s 153C Jurisdiction

Thippareddy Govindareddy Malli Reddy Vs DCIT (ITAT Bangalore) Assessment U/s 143(3) Quashed – Case Required to be Framed U/s 153C as ‘Other Person’ in Search Proceedings – Entire Assessment Held Void – ITAT Bangalore In ITA No.763/Bang/2025, AY 2019-20, the assessee challenged additions relating to alleged cash loans and seized cash arising from documents found during search conducted in the case of a partnership firm where the assessee was a partner. The assessee raised an additional legal ground before ITAT contending that the assessment ought to have been framed u/s 15...